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Annual letter to Corporations
The Office of Unclaimed Funds would like to remind you to check for unclaimed property in your organization including unclaimed securities, payroll, vendor chec
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/annual-corporation-letter.pdfROA Result Calculator – Reporting Elected and Appointed Officials
… worked per month) for an elected or appointed official. You must list the ROA result on a Standard Work Day and …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/roa-result-calculatorOpinion 89-33
… be paid without prior audit by the board of trustees, upon certification of the officer or employee having direct … employee or appointive officer without prior audit upon certification of the officer or employee having direct … factual situation, if wrongful payment has been made upon certification without prior audit, liability could …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 88-43
… in the performance of official duties and receive their full salary under General Municipal Law, §207-c. You state … be paid by the municipality by which he is employed the full amount of his regular salary or wages until the …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 89-20
… INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) -- Board of Ethics … respect to article 18 of the General Municipal Law and any local code of ethics. These opinions must be rendered … county, including towns and fire districts, to establish a local board of ethics. Such a local board would have all the …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 96-5
… (2 Opns St Comp, 1946, p 290; see also People v Brooklyn Garden Apartments , Inc. , 283 NY 373, 381 [1940]). We have …
https://www.osc.ny.gov/legal-opinions/opinion-96-5State Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… My message to would-be pension scammers is this: we will find you no matter what state you are in and recoup what you … Kenshaw County, South Carolina, lists her social security number, date of birth, and place of death, and GROSSMANN is … Pensioner-1’s last known address of record, and received a phone call in response, explaining that ‘Pensioner-1’ was …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannDiNapoli: Consumers Should Read Fine Print On Gift Cards This Holiday Season
… to read the fine print on gift cards this holiday season for details about fees and expiration dates. While some gift card sellers have done away with … charge inactivity fees unless the card has been inactive for at least 12 months. All terms and conditions for a card …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-consumers-should-read-fine-print-gift-cards-holiday-seasonDiNapoli: Former Durhamville Fire Department Treasurer Sentenced to Prison for Theft of Over $92K
… the details of Simchik’s crimes. She was sentenced before Judge Michael R. Nolan in Oneida County Court. Since taking office in 2007, DiNapoli has committed to …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-durhamville-fire-department-treasurer-sentenced-prison-theft-over-92kDiNapoli: Read Fine Print on Gift Cards this Holiday Season
… to read the fine print on gift cards this holiday season for details about fees and expiration dates. While some gift card sellers have done away with … charge inactivity fees unless the card has been inactive for at least 12 months. All terms and conditions for a card …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-read-fine-print-gift-cards-holiday-seasonOpinion 88-58
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Opinion 97-5
… in Village Law, §6-600 to include a highway, road, avenue, lane or alley "which the public have a right to use" (see …
https://www.osc.ny.gov/legal-opinions/opinion-97-5XIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… Project is group of activities that has a start and end date … produce a unique product, service or result. In the SFS, a project is used to collect and track costs related to those … etc.), whereby the entity may be identified as the project and the activities shall provide specific detail …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyFire District Information
… limitation. View our on-demand Fire District AFR Filing webinar . Contact us with questions at 1-866-321-8503, option …
https://www.osc.ny.gov/local-government/resources/fire-district-informationEarnings Limits – Enhanced Reporting
… above the limit. Earnings Period Earnings Limit April 1, 2026 – March 31, 2027 $360,000 April 1, 2025 – March 31, 2026 $350,000 April 1, 2024 – March 31, 2025 $345,000 April … Earnings Period Earnings Limit April 1, 2025 – March 31, 2026 $250,000 April 1, 2024 – March 31, 2025 $250,000 April …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsStart a Business and Get Licenses
… Forming a Business in New York State To form a business in New York State or to register an out-of-state business, visit the New York State Department of State. … To form a business in New York State or to register an outofstate business visit the New York State Department of State …
https://www.osc.ny.gov/state-vendors/resources/start-business-and-get-licensesOverview – Employer Contributions and Rates
… can be paid. To calculate your annual invoice and bill you for a portion of the cost of your employees’ benefits, …
https://www.osc.ny.gov/retirement/employers/contributions/overviewOSC's Online Government Accounting Schools
… Find Helpful information on the Introduction and Principles Accounting Schools …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsPublications
… (Return to Top) ERS Tier 1 and 2 Retirement Plans New Career Plan — Tier 1 Benefits available to members covered by Section 75-h or 75-i (VO1504) New Career Plan — Tier 2 Benefits available to members covered by Section 75-h or 75-i (VO1509) Career Plan — Tier 1 Benefits available to members covered by …
https://www.osc.ny.gov/retirement/publicationsOpinion 91-5
… of any village are the same as those of a town, ...the power of [the] town which is wholly included within such … NY 743; cf . NY Const, art 8, §9, which provides that the power of a county which is coterminous with a city to …
https://www.osc.ny.gov/legal-opinions/opinion-91-5